Essay on Tax lecture2

Essay on Tax lecture2 Essay on Tax lecture2 1 Lecture 2: Residency and Employment income Selected parts of Chapters 1, 3 and 21 Web links are included to provide more information to those who are interested to learn more about particular topics Recommended exercises and self-study problems in chapter 3: Exercises 1-3, 8-9, 11-12, 14-16, Self-Study Problem 3-10: As you are not responsible for the standby charge (and the operating cost benefit, if any), you can assume that the standby charge is $4,871 (before taking into account any payments made by Ms. Firth to her employer) 2 Residency [ch. 1] 2.1 ITA 2 is the charging provision [1-77 to 1-90] It defines who the taxpayer is and what the base is = who is liable for tax on what taxable income For residents of Canada for tax purposes The base is worldwide taxable income in Division C of the Act For non-residents of Canada for tax purposes (you can't tax non-residents on worldwide income obviously because they are not Canadian.) The base is certain Canadian source taxable income in Division D of the Act if they were : employed in Canada, carried on a business in Canada, or disposed of a taxable Canadian property (e.g., Canadian real estate) at any time in the year or a previous year Read ITA 2(1), 2(2), 2(3) 2.2 Definitions [1-78] Person = individuals, corporations, and trusts Resident – unless an individual severs all significant residential ties with Canada upon leaving Canada You will be a resident of a country where you have the most residential ties (like 5 year contract as a teacher in Canada, so it is where your normal norm is, and where your family lives). Canadian residents are liable for Canadian income tax, without regard to their citizenship. In some cases you have multiple homes in different countries, and then you will have to go to court and decide which one is your norm home. Significant residential ties include: having a spouse or minor child in Canada; and having a home in Canada See also cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html 2.3 Computation of Income [1-100 to 1-105] You don't have to memorize the subdivisions. 2.3.1 Division B of Part I of the Act- Computation of Net Income for Tax Purposes Taxable income = Net income for tax purposes minus Division C deductions Division B has subdivisions for each source of income: a = employment b = business or property c = taxable capital gains/allowable capital losses - In Canada only one half of capital gains are taxed, and only one half of capital losses are deductible. d = other income (e.g. spousal support received, pension income) e = other deductions (e.g. RRSP contributions, moving expenses, spousal support paid, child care expenses) If an amount received does not fall into one of these categories it is not part of net income for tax purposes. So it wouldn't be subject to federal income tax. 2.3.2 Computation of Income ITA 3 [1-106 to 1-126] See Fig 1-3 page 24 ITA 3 brings together all the different sources of income to form Net Income for Tax Purposes Taxable capital gain (TCG) = 1/2 of a capital gain Allowable capital loss (ACL) = 1/2 of a capital loss One key point in ITA 3 is that if allowable capital losses are greater than taxable capital gains, the allowable capital losses deducted in computing net income is limited to the taxable capital gains for the year Excess ACLs are available for deduction in other years (â€Å"carried over"). They can be carried back to the preceding three years and deducted against TCGs in those years (if any) and/or carried forward indefinitely and deducted against future TCGs. If not deducted before death, they can be deducted in the year of death (and the immediately preceding year) against any type of income See Example at 1-125 page 26 3 Income or Loss from Employment [ch. 3] 3.1 General Rules [3-1 to 3-6] ITA calculates income by source , so each source separately. For example, employment income is computed separately from business and property income and

A Brief Guide to Modernization Theory

A Brief Guide to Modernization Theory Modernization theory emerged in the 1950s as an explanation of how the industrial societies of North America and Western Europe developed. The theory argues that societies develop in fairly predictable stages through which they become increasingly complex. Development depends primarily on the importation of technology as well as a number of other political and social changes believed to come about as a result. Overview of Modernization Theory Social scientists, primarily of white European descent, formulated modernization theory during the mid-twentieth century. Reflecting on a few hundred years of history in North America and Western Europe, and taking a positive view of the changes observed during that time, they developed a theory that explains that modernization is a process that involves industrialization, urbanization, rationalization, bureaucracy, mass consumption, and the adoption of democracy. During this process, pre-modern or traditional societies evolve into the contemporary Western societies that we know today. Modernization theory holds that this process involves  increased availability and levels of formal schooling, and the development of mass media, both of which are thought to foster democratic political institutions. Through the process of modernization transportation and communication become increasingly sophisticated and accessible, populations become more urban and mobile, and the extended family declines in importance. Simultaneously, the importance of the individual in economic and social life increases and intensifies. Organizations become bureaucratic as the  division of labor  within society grows more complex, and as it is a process rooted in scientific and technological rationality,  religion declines in public life. Lastly, cash-driven markets take over as the primary mechanism through which goods and services are exchanged. As it is a theory conceptualized by Western social scientists, it is also one with a capitalist economy at its center. Cemented as valid within Western academia, modernization theory has long been used as a justification for implementing the same kinds of processes and structures in places all over the world that are considered under- or undeveloped as compared with Western societies. At its core are the assumptions that scientific progress, technological development and rationality, mobility, and economic growth are good things and are to be constantly aimed for. Critiques of Modernization Theory Modernization theory has had its critics from the start. Many scholars, often people of color and those from non-Western nations, have pointed out over the years that modernization theory fails to account for the way Western reliance on colonization, slave labor, and theft of land and resources provided the wealth and material resources necessary for the pace and scale of development in the West (see postcolonial theory for extensive discussions of this). It cannot be replicated in other places because of this, and it  should not  be replicated in this way. Others, like critical theorists including members of the Frankfurt School, have pointed out that Western modernization is premised on the extreme exploitation of workers within the capitalist system, and that the toll of modernization on social relations has been great, leading to widespread social alienation, a loss of community, and unhappiness. Still, others critique modernization theory for failing to account for the unsustainable nature of the project, in an environmental sense, and point out that pre-modern, traditional, and indigenous cultures typically had much more environmentally conscious and symbiotic relationships between people and the planet. Some point out that elements and values of traditional life need not be completely erased in order to achieve a modern society​ and point to Japan as an example.

Nature of Philosophy Essay Example | Topics and Well Written Essays - 1500 words

Nature of Philosophy - Essay Example According to Nash (2010), the nature of philosophy is the way people live and view the world. It points out clearly how people live a life without a god. Nash (2010) argues further that philosophy is a way of comprehending the world around us. This implies that its nature includes the ability to view something and interpret it into realities that make sense to us. Philosophy has a vital purpose to us. It helps us apprehend what world view is. We are able to attain a good understanding of our own world views. It guides us to improve our own ways of viewing the world. Philosophy makes us become familiar with world view of others. We are able to know that world views are different. For instance, our world view as students differs with those of Plato and Socrates (Nash 2010). Philosophy has a great response to the ultimate questions in the world. It provides possible solutions to the ultimate causes in the world. It also explains the purpose of existence of human beings. This implies that the study of philosophy will help us comprehend who we are. Finally, it assists us to adapt to our world. Finally, Philosophy plays a major in recognizing people’s values in the world. It does not take sides. Instead, it provides a space for all manner of thinking. It serves the purpose like that of the chief judge in a government. This means that it listens, comprehends and analyzes all circumstances in a given situation. Discussion of the World Views World view contains people’s answers to key questions in life. It is a systematic roadmap with an individual’s beliefs. It has factual views of life and the globe. Many views of the world lack consistency. Therefore, few of them are complete with a systematic steadiness. It is a vital thing to attain a high awareness of world view. World view helps others to understand their own world views. We can also aid them accomplish a systematic and consistent world view. This implies that a world view is a scheme consisting of our fundamental beliefs. Through it, we are able to judge and interpret our realities. It is fundamen tal to note that world view operates in a similar way the eyeglasses work. For instance, the right eyeglass has the capability to put the planet into a clear focal point. Therefore, the world view can also perform the same duty of eyeglass. This also implies that when people view the world imperfectly, reality does not make sense to them. This means that it is of essence to view the world with the right world view framework. It will impact positive consequences on people’s way of thinking and acting (Nash 2010). Components of World View Beliefs about God Any world view has a vital element. A world view differs greatly over basic questions about God. For instance, is there God? What is His nature? Is God a human being? And who created God? These conflicting views result to inconsistent world views. This is because different world view systems have diversified world views concerning God. For instance, the Hinduism and Buddhism differ from the Judaism and Christianity about the beliefs of God. Therefore, the view of God is an important component of World view. Ultimate Reality World view entails of solutions to questions about the universe. For instance, the world view responds to questions like: Who created the world? What is the main purpose of the world? Will the universe be destroyed finally? Is the universe spiritual, material or something different? These questions do not take place in most people. But anyone reading Ronald’s book of ultimate Questions of life will think about them. They will hold beliefs about some of them (2010). Theory of Knowledge People in the world strongly hold to this belief of epistemology. They have different opinions once they are asked about the possibility of the knowledge about the world. They will always provide no and yes answers. Some of the key questions in relation to epistemology are: Can we really trust our own senses? What are the main

Stress in the Workplace Research Paper Example | Topics and Well Written Essays - 1000 words

Stress in the Workplace - Research Paper Example They have achieved it on the cost of their personal and social life. The urge to remain employed has caused the employees to endorse the culture of work-life imbalance. The whole effort of the employees is concentrated at increasing the productivity. Since the time is limited, employees have no option but to sacrifice their private life for the work. This is the reason why employees do not find time to spend with the family. While on one hand, this is distorting the employees’ relations with their families, on the other hand, it is also affecting their performance as continued work without breaks and rest declines an individual’s mental and physical efficiency. In addition to that, the ones who have managed to remain employed have been assigned the job responsibilities of the employees that have been terminated, which has essentially increased the work load for the remaining employees manifolds. Since the effects of economic recession are not limited to the workplace, t he employees have to deal with the inflation and increased rates of things of everyday use. There is so much to purchase in a very limited salary, that an employee always runs short of money. Consequences of Stress Stress in the workplace is one of the most important causes of increase in employees’ depression and anxiety. Some employees have been stressed to the point that they have attempted suicide. â€Å"[Employees] come to work and tell a manager or colleague that they are thinking of harming themselves. They are texting, calling, instant-messaging. Or they’ll disclose they’ve made an attempt. Some have even tried to kill themselves at work† (LeBlanc cited in Mirza, 2012). Stress in the workplace has distorted the employees’ relations with the family members, particularly with the spouses. Employees are not able to meet the financial demands of the family, which not only makes them feel derogated in their own eyes, but also makes the family me mbers unhappy with them. Particularly the housewives are not aware of the magnitude of stress the husbands go through, and thus expect them to be spending to much. The increasing tension between many couples because of the workplace-caused stress has led them to the point of divorce. â€Å"The challenges [of mental illness] are enormous to society because of the high cost for both individuals and employees. People suffering from mental health disorders are also having trouble finding and holding onto jobs† (Singh cited in Skrzypinski, 2012). This also has many negative implications for the employers. Productivity of the distressed employees declines which incurs additional costs to the employers. This is termed as â€Å"presenteeism†; a phenomenon wherein employees are present at work but too preoccupied, distressed, and/or lost to display optimal productivity. Ways to Deal with Employees’ Stress Stress among employees in the workplace imparts a need for the man agers to be very prudent and responsible in their interaction and dealing with the employees. Managers can do a lot to regulate the stress in the employees as managers assume top positions in the hierarchy of the organization structure and are thus a source of hope and inspiration for the employees. There are certain measures that a manager needs to take when approaching a worried employee. Rather than asking the

Work Experience Report Essay Example for Free

Work Experience Report Essay After I finished my AS level exams, I knew I wanted to do chemical engineering, so I asked my dad to get me a place where I can learn a little about it and luckily my dad knew Mr. Manoj Shah who is the owner of Osho Chemical Industries Ltd. So I went there on the 03/12/2012 to get some experience. I met the product development manager Mr. Harish Tolia who guided us throughout and took care of us while we were there. DAY 1 On this day, we were introduced to the work place. We were shown the whole industry and given a brief discussion on what we were going to learn on the next few days. DAY 2 We started off with simple formulations. We did the formulations of tea as it is an everyday use. So we learnt how each ingredient is used and the way its quantity used is very important for the taste, quality and pricing. After looking at tea, we looked at other examples and did some analysis on how some variations in quantity affect the end product. DAY 3 We looked at processes on this day. We learnt how each ingredient is processed. But we stuck to the tea example. We discussed its process. Like we start with boiling the water, then adding the tea leaves (making sure how strong you want it), then masala and then sugar according to the taste preference and then pouring it in the cup. Then we went around the industry looking at different processes. Like for the mosquito killer (moss-kill) we saw how the dough was made into rings and then packed in small packets, then boxes. Also saw how liquids were processed. This was done through computer so it was all automatic. DAY 4 On this day we looked at the equipments. We saw different types of stirrers (single and double mixers), ones used for powder. Then we also looked at their custom made mixers that stir both upwards and downwards forcing them to be mixed very thoroughly. Apart from mixers, we saw how each equipment plays a role in the processing. Conveyor belts help to move the processed item to the next station. (e.g. One equipment pours the liquid in the container, the next covers the container with a cap, the next places a label around it, then a box is used to put all the containers in one and the lorry is then used to transport the goods to their location.

Essay -- Papers

Contrasts in William Shakespeare's Romeo and Juliet â€Å"Romeo and Juliet† is a famous romantic drama written by William Shakespeare containing many contrasts within it, portraying the eponymous lovers’ everlasting love for one another. The conflict between the two families; the Montagues and the Capulets makes it almost impossible for them to be together. The play consists of romance and humour building up to the climax of Romeo and Juliet’s death. In the play we are first introduced to the servants Sampson and Gregory, from the Montague household, who have a similar lifestyle to the servants in the Capulet household, who are trying to keep up the reputation of the families. The Capulet household are holding a party where the servants are busy getting food, drinks and decoration ready, whereas Lord and Lady Capulet live the life of luxury where they simply think about marriage, money and parties. In the film we see that the servants are dressed down in black tatty clothing while the upper class people; the masters are wearing bright elaborate clothing. In Franco Zeffirelli and Baz Luhrmann’s interpretations of the play, they show this because they wanted to emphasise the status between higher and lower social people. The dark clothes also represent the darker days and shows that the servants are emotionally sad, but the masters are expressively happy. The language of the servants compared to the masters is very different. The servants are illiterate and not educated; however, the masters are highly educated and very posh, they can afford schooling, whereas the servants could not. Shakespeare shows this when the servant spea... ...her innocence, beauty and purity. Tybalt is a devil because he is likes to fight, he is evil, seeking trouble and devious. Paris is an astronaut who is rich, successful and out of this planet representing why he is the right person for Juliet to get married to. Lord and Lady Capulet are king and queen of Verona Beach and dress up as Marc Anthony/Julius Caesar and Cleopatra who also die in a similar way to Romeo and Juliet. This play is full of many opposites and contrasts: love and hate, peace and conflict, young and old. It is all mainly to do with historical, cultural and social context. The play sadly ended with the two star-crossed lovers having to give their life for their families to end their fighting. Romeo and Juliet end with these words: â€Å"For never was a story of more woe than this of Juliet and her Romeo†.

John Stuart Mill and Women’s Movement Essay

John Stuart Mill was born in London in 1806. He became renowned as an economist, a writer, a philosopher and senior personnel in the East India Company (EIC). John Stuart Mill rendered much of his life time to a prominent activist working for women’s rights and movements. The Beginning The history which links Mill to the feminist movement dates back to the year 1851 when he married to a widow named Harriet Taylor and got settled in Blackheath Park. This place is said to be his spot from where a number of influential writings that advocated women’s right were written, which subsequently became popular worldwide. The Victorian Women’s Movement in England is also said to reach to this very place of Mill in the hope of counseling, headship and financial assistance (Sunshine for Women, 2003). Mill started working for the women’s cause after getting married to Taylor. As a matter of fact, he had to be subtle in participating in reform movements while being a member of the EIC. This is the reason he had to use his pen to work for the purpose. Mill retired from the East India Company in 1858. The first popular writing that he have with his name was written in 1860 and 1861 entitled as The Subjection of Women, which he did not give to publish as yet (Sunshine for Women, 2003). The Breakthrough In the year 1865, Mill was asked to stand at one of the positions for the parliament, the offer which was readily accepted by him. The agreement was basically, on the basis of the platform’s top most agenda as to give women rights to vote along with other equality rights. Following Mill’s enthusiasm for the cause and seeing his participation, different other women’s rights organizations approached him for his support. In due course, a Ladies Discussion Group carried out a poll asking its members if they thought it right for the women to participate in the public affairs. To their surprise, all the women members consented with this. Such an overwhelming response made Barbara Leigh Smith Bodichon, a leading early nineteenth century feminist and educationist, take a daring step. She suggested at par to build a suffrage society. Unfortunately, this step could not be carried out at that point in time because other contemporary activists were also afraid of extremists’ actions against the idea. However, Mill was courageous enough to support this idea once it was made certain that a Reform Bill would be put forward to the Parliament. He asked Bodichon to get more than hundred signatures in support of the petition. The stride proved to be quite successful and Bodichon was able to bring around 1,500 signatures following the formation of the first ever Women’s Suffrage Committee. Subsequently, when Mill put forth the petition after almost a eyear in 1866, the Bill was passed and the agenda of having women’s suffrage was incorporated in the parliament. Despite many hurdles, Mill’s one another daring step towards the cause was to make an amendment in the clause that dealt with property qualifications. He proposed to substitute the word ‘man’ with ‘person’ (Sunshine for Women, 2003). Nevertheless, at that point in time, the amendment was defeated with a larger number of votes against it. Unfortunately, this committee did not live very long and was dissolved with the dissolution and reformation of the bill as well. But, the women and Mill’s support did not end here and Mill’s wife along with other women members of the committee succeeded in creating a whole new organization which they named as London National Women’s Suffrage Society (Sunshine for Women, 2003). Mill’s leadership led him to become the honorary president of this very organization. At this moment, this organization needed something in written to disseminate among their members and among the external public. Mill felt a dire need to make his writings public and thus his The Subjection of Women got published and it saw gaining popularity worldwide being translated into a number of languages. Most importantly, this piece of writing was only of its kinds to be present on such a topic until World War 1 (Sunshine for Women, 2003). This step certainly, proved to be a milestone in women’s movement in that era. Subjection Mill’s Subjection remained a limelight for decades whenever women’s movement and feministic approach was talked about. What he wrote in it was women’s persistent low-leveled position which was in a constant struggle to rise. His writings show his sensitivity towards the issue as he talked about the prevalent attitude of the society towards a patriarchal system while subjugating women’s very existence. Subjection also talks about how women’s existence could be kept on exploiting once the society does not follow the norms of equality and justices. The comprehensive book also gets the reputation of advocating how terrible domestic violence is and could prove to be. However, it voices that the right to vote granted to women is only the first step towards a series of obligations that should be followed to treat them as equal beings (Mill, 2003). Conclusion All in all, analyzing John Stuart Mill’s life we can conclude that he got depression and physical ailment at a much younger age, but his intellect was far above those of his contemporary men. He thought and spoke high of women and worked for the feminist movement as much as his health granted him to. References Mill, J. S. (2003). On Liberty and Other Writings. United Kingdom: Cambridge University Press. Sunshine for Women. (2003, February n. d. ). John Stuart Mill (1806-1873). August 2, 2010, from www. pinn. net

Skiing Essay

A Day On The Slopes It’s not just for the wealthy anymore! Skiing has been getting more popular recently. People have the free time and money to go skiing more than ever. This is a downfall for somebody who has never skied and wants to be a part of the fun. There is a series of simple steps to complete before one can achieve their best at skiing. From proper attire, to the way you carve down the mountain, it boils down to a few critical steps. If these steps are completed there is nothing holding anybody back from being a successful skier.Lets start off with the basics; I always start by packing pajamas so I have a warm base layer. Then a long T-shirt, followed by a warm pair of socks to keep those toes warm. Socks might be the most crucial part since they will be buckled into ski boots the entire day. Next comes a jacket, ski pants, goggles and a preferably a helmet. If it is windy out, or if you are sensitive to cold air then think about wearing a ski mask to keep the facial area warm. This should cover the basic attire for a day on the slopes. Once you have all your gear set, its time to pick a trail.Now, there are four main types of trails; green circle, blue square, black diamond and then double black diamond. The green circle is the easiest trail and is recommended for beginners, but if a skier is feeling confident they should take their skills onto the blue squares on the mountain. These blue square trails will challenge a first time skier and push them to their full potential. There are a few types of specialty trails that beginners might want to watch out for. Trails called â€Å"glades† are narrow paths in the woods.These trails are made for experienced skiers, and this is where you can find some of the best conditions on a mountain. The next kind of trail to watch for is a terrain park. These trails are made famous for their massive ski jumps and handrails for skiers to â€Å"grind† on. For skiers wanting that extra excitement ou t of their trip might want to consider the terrain park. Now that the trail has been chosen, the subsequent step is to get down the mountain. When descending, keep two things in mind at all times, pizza and French fries.One might find this out of context but it has substantial effect on your speed and safety going down the mountain. Pizza refers to the shape that skis make when in the â€Å"slowing down position. † The tips of the skis will configure to make a triangle, a pizza slice like shape. This position is the safest way for a new skier to slow down. French fry denotes when skis are parallel. This style can be used when on a straightaway or when in full control. Be carful when utilizing the â€Å"French fry,† because speed can get the best of a skier in this position.Skiing is a peaceful activity, and when done correctly can be the best time of somebody’s life. One must consider a basic checklist of supplies to bring on a ski trip so they can make the most out of their experience. Knowing the trails is also crucial; nothing is better than being prepared. It takes some time to get passed the French fry and pizza phase of skiing, but beginners will catch on quickly if practiced with discipline. If all of these steps are correctly completed a new skier will be having a very memorable understanding of the ski slopes.

choice and chance essays

choice and chance essays In The Tragedy of Romeo and Juliet there are many instances in which choice and chance play a key part in what occurs in the play. If these chances were not taken or by chance did not occur maybe Romeo and Juliet would have escaped to Mantua. Although in the end their course was predetermined, it could have been altered in many different sections. To start, Romeo had many choices to make. In turn they all went against him and resulted in his death. But what if he had not married Juliet and still moped for Rosaline? Would Romeo and Juliet be a great literary work, or a dull story about a young man that is not worthy of the paper on which it is printed? Romeo was a good friend to most. Unless, of course, your name is Mercutio. Why did Romeo step in and stop his duel with Tybalt? If he had kept to himself than maybe Mercutio would be banished for killing Tybalt, and not Romeo. Would Romeo and Juliets marriage have ended the long feud then, or would this be to no avail? Juliet made a life or death choice in going to the friar about her ailing soul. If she did not go to see the friar than maybe she would have used the dagger and killed herself that night. Would Romeo have gone to see Juliet at the tomb? Would Romeo have killed Paris then? Or would he run into him on the way to the Capulets Tomb again? Would the Friar have come clean with the two families or would he have kept his little secrets that lead to the deaths of two star-crossed lovers? All of these choices were made and greatly impacted the Chance is the risk we take in judging what we think will be the right decision. Romeo took many chances throughout the play. Such as, when he decided to go to the Capulet ball. If he were discovered he could be killed, or challenged to a duel. By chance, Tybalt heard his voice and alerted Lord Capulet of the intruders. Luckily enough Lord Cap ...

USS Colorado (BB-45) in World War II

USS Colorado (BB-45) in World War II The fifth and final class  of Standard-type battleship  (Nevada, Pennsylvania, New Mexico, and Tennessee) designed for the US Navy, the Colorado-class was an evolution of its predecessors.   Devised prior to the building of the Nevada-class, the Standard-type concept called for vessels that had similar operational and tactical traits. This would allow all battleship units in the fleet to operate together without concern for issues of speed and turning radius. As the Standard-type ships were intended to be the backbone of the fleet, earlier dreadnought classes ranging from the South Carolina- to the New York-classes were increasingly moved to secondary duties.   Among the characteristics found in the Standard-type battleships were the use of oil-fired boilers instead of coal and the employment of an  Ã¢â‚¬Å"all or nothing† armor arrangement.   This protection scheme called for important areas of the battleship, such as magazines and engineering, to be heavily protected while less critical spaces were left unarmored. It also saw the armored deck in each ship raised a level so that its edge was in line with the main armor belt. In terms of performance, Standard-type battleships were to possess a tactical turn radius of 700 yards or less and a minimum top speed of 21 knots.    Design Though largely identical to the preceding Tennessee-class, the Colorado-class instead carried eight 16 guns in four twin turrets as opposed to the earlier ships which mounted twelve 14 guns in four triple turrets. The US Navy had been discussing the use of 16 guns for several years and following successful tests of the weapon, debate ensued regarding their use on the earlier Standard-type designs. This did not occur due to the cost involved in altering these designs and increasing their tonnage to accommodate the new guns.   In 1917, Secretary of the Navy Josephus Daniels finally authorized the use of 16 guns on the condition that the new class not incorporate any other major design changes. The Colorado-class also mounted a secondary battery of twelve to fourteen 5 guns and an anti-aircraft armament of four 3 guns.    As with the Tennessee-class, the Colorado-class utilized eight oil-fired Babcock Wilcox water-tube boilers supported by a turbo-electric transmission for propulsion. This type of transmission was preferred as it allowed the vessels turbines to operate at optimum speed regardless of how fast the ships four propellers were turning. This led to an increase in fuel efficiency and improved the ships overall range. It also permitted a greater subdivision of the vessels machinery which enhanced its ability to withstand torpedo strikes. Construction The lead ship of the class, USS Colorado (BB-45) commenced construction at New York Shipbuilding Corporation in Camden, NJ on May 29, 1919. Work progressed on the hull and on March 22, 1921, it slid down the ways with Ruth Melville, daughter of Colorado Senator Samuel D. Nicholson, serving as sponsor. Following another two years of work, Colorado reached completion and entered commission on August 30, 1923, with Captain Reginald R. Belknap in command. Finishing its initial shakedown, the new battleship conducted a European cruise which saw it visit Portsmouth, Cherbourg, Villefranche, Naples, and Gibraltar before returning to New York on February 15, 1924. Overview: Nation:  United StatesType:  BattleshipShipyard:  New York Shipbuilding Corporation, Camden, NJLaid Down:  May  29, 1919Launched:  March  22, 1921Commissioned:  August 20, 1923Fate:  Sold for scrap Specifications (as built) Displacement:  32,600  tonsLength:  624  ft., 3 in.Beam:  97  ft., 6 in.Draft:  38  ft.Propulsion:  Turbo-electric transmission  turning 4 propellersSpeed:  21  knotsComplement:  1,080  men Armament (as built) 8 Ãâ€" 16  in. gun (4  Ãƒâ€" 2)12  Ãƒâ€" 5 in. guns8 Ãâ€" 3 in. guns2 Ãâ€" 21 in. torpedo tubes Interwar Years Undergoing routine repairs,  Colorado  received orders to sail for the West Coast on July 11.   Reaching San Francisco in mid-September, the battleship joined the Battle Fleet. Operating with this force for the next several years,  Colorado  engaged in a goodwill cruise to Australia and New Zealand in 1925. Two years later, the battleship ran aground on Diamond Shoals off Cape Hatteras. Held in place for a day, it was eventually refloated with minimal damage. A year later, it entered the yard for enhancements to its anti-aircraft armament. This saw the removal of the original 3 guns and the installation of eight 5 guns. Resuming peacetime activities in the Pacific,  Colorado  periodically shifted to the Caribbean for exercises and aided the victims of an earthquake in Long Beach, CA in 1933. Four years later, embarked a contingent of NROTC students from the University of Washington and the University of California-Berkeley for a summer training cruise. While operating off Hawaii, the cruise was interrupted when Colorado was ordered assist in search efforts following the disappearance of Amelia Earhart. Arriving in the Phoenix Islands, the battleship launched scout planes but could not locate the famed pilot. Arriving in Hawaiian waters for Fleet Exercise XXI in April 1940,  Colorado  remained in the area until June 25, 1941 when it departed for Puget Sound Navy Yard. Entering the yard for a major overhaul, it was there when the Japanese attacked Pearl Harbor on December 7. World War II Returning to active operations on March 31, 1942,  Colorado  steamed south and later joined USS  Maryland  (BB-46) to aid in the defense of the West Coast. Training through the summer, the battleship shifted to Fiji and the New Hebrides in November. Operating in this vicinity until September 1943,  Colorado  then returned to Pearl Harbor  to prepare for the invasion of the Gilbert Islands. Sailing in November, it made its combat debut by providing fire support for the landings on  Tarawa. After aiding troops ashore,  Colorado  traveled to the West Coast for a brief overhaul. Arriving back in Hawaii in January 1944, it sailed for the Marshall Islands on the 22nd.   Reaching Kwajalein,  Colorado  pounded Japanese positions ashore and aided in the invasion of the island  before fulfilling a similar role off Eniwetok. Overhauled at Puget Sound that spring, Colorado departed on May 5 and joined Allied forces in preparing for the Marianas Campaign. Beginning on June 14, the battleship commenced striking targets on Saipan, Tinian, and Guam. Supporting the landings on Tinian on July 24, Colorado sustained 22 hits from Japanese shore batteries which killed 44 of the ships crew.   Despite this damage, the battleship continued to operate against the enemy until August 3. Departing, it underwent repairs on the West Coast before rejoining the fleet for operations against Leyte. Arriving in the Philippines on November 20, Colorado provided naval gunfire support for Allied troops ashore. On November 27, the battleship took two kamikaze hits which killed 19 and wounded 72. Though damaged, Colorado struck targets on Mindoro in early December before withdrawing to Manus for repairs. With the completion of this work, Colorado steamed north to cover the landings in Lingayen Gulf, Luzon on January 1, 1945.   Nine days later, friendly fire struck the battleships superstructure killing 18 and injuring 51. Retiring to Ulithi, Colorado next saw action in late March as it hit targets on Okinawa prior to the Allied invasion. Holding a position offshore, it continued to attack Japanese targets on the island until May 22 when it departed for Leyte Gulf. Returning to Okinawa on August 6, Colorado moved north later in the month following the end of hostilities. After covering the landing of occupation forces at Atsugi Airfield near Tokyo, it sailed for San Francisco. Following a brief visit, Colorado moved north to participate in Navy Day festivities at Seattle.   Final Actions Ordered to take part in Operation Magic Carpet, Colorado made three voyages to Pearl Harbor to transport American servicemen home. In the course of these trips, 6,357 men returned to the United States aboard the battleship. Moving to Puget Sound, Colorado left commission on January 7, 1947.   Retained in reserve for twelve years, it was sold for scrap on July 23, 1959.

Aristotle on property and family Essay Example | Topics and Well Written Essays - 500 words

Aristotle on property and family - Essay Example According to the theories of Socrates, there should be no private property in the ideal community. Aristotle had a different point of view on this issue. He supposed that women and children belong to some male individuals and therefore can also be referred to as property. It is possible to imagine what will happen if all citizens would have the right to use the wives and children of each other. Aristotle has limited the sharing of property to several cases which would bring the benefits to the state. For example, he explained when the soil can be common (Lear 214-215): (1) the soil can be common and the products from it can be used for common consumption; (2) the soil can be common only if it is cultivated in common and the products are divided among the individuals for the private purposes. Aristotle has made one important point which makes it clear that common sharing of goods will not be beneficial for the state. When people share equally all of the benefits, those who labor much will always be dissatisfied with those who labor less but receive the same reward. As Aristotle has noted, it has been always very difficult for the men to have all human relations in common.

HR external consultant recommendation Essay Example | Topics and Well Written Essays - 2500 words

HR external consultant recommendation - Essay Example The HR Director has reservations about the transferability of the HR systems from an American context to the EU legislation, cultural and HR aspects. There are also concerns regarding the induction process for the expatriate workers. This paper aims at discussing the problems that Fantasia Corp will be anticipating in the process of implementing an HR system developed in the US in France. This paper will also give suggestions on how Fantasia Corp can overcome these challenges. In the last few decades, there has been a significant increase in the rate in which business organizations opt for global operations. Going for global markets present companies with more opportunities. Similarly, Fantasia Corp has also opted to expand their operations to Europe, with France being their targeted country. Recent researches reveal that organizations operating in different geographical environments usually have to operate under different HR practices and policies (Festing 2012, p. 43). This is due to the difference in social, political, cultural, and economic factors. Just like many other managerial practices, HRM is always affected by cultural beliefs. This is a factor that multinational corporations must take into consideration when intending to transfer some of their HR practices and policies to another country. Some of the practices that are socially allowed in America might not be admissible in France. This is a clear indication that some of the practices that have been successfully used by Fantasia Corp in the US might not be applicable in France. Therefore transferring the HR system used by Fantasia Corp in the US to France might have some performance consequences of their operations in France. HR researches have it that multinational corporations such as Fantasia Corp have to adapt to a certain degree to the cultural beliefs and practices of a host country. It should not be forgotten that in their operations